Post the entries to the revenue and expense accounts, and complete the closing process for these accounts using the three- column form of account. Service Revenue Date Explanation Ref. Debit Credit Balance 7/31 Balance 7/31 Closing entry Salaries and Wages Expense Date Explanation Ref. Debit Credit Balance 7/31 Balance 7/31 Closing entry Maintenance and Repairs Expense Date Explanation Ref. Debit Credit Balance 7/31 Balance 7/31 Closing entry